Section 76

It shall be lawful for any person authorised by an Authority under section 74 to carry out a valuation to put to any person for the time being on, or in occupation or charge, or being the owner, of any rateable property, or part thereof, which such person shall have been authorised under the provisions of this Ordinance to value, question upon all such matters as may be necessary to enable him correctly to value such property, and to determine the names of the owner and occupier thereof, and such other information as he may require for the purpose of such valuation. And if after being informed by such person of his purpose in putting such questions, and of his authority under this Ordinance to put the same, any person in occupation or charge, or any owner, shall refuse or wilfully omit to answer the same to the best of his knowledge and belief, or shall wilfully make any false answer or statement in reply to such questions, such person shall be guilty of an offence and shall be liable on conviction to a fine of five thousand ringgit.

Valuation list.